Source: All England Reporter
Publisher Citation: [2012] All ER (D) 298 (Nov)
Court: Court of Justice of the European Union (Eighth Chamber)
Judge:

Judges Bay Larsen (Rapporteur and acting President), Prechal and Jarasiunas

Judgment Dates: 25 October 2012

Catchwords

European Union - Value Added Tax - Refund of input VAT - Taxpayer companies having seat of economic activity in one European Union state but carrying out testing or research in another member state - Whether taxpayer could be regarded as having a 'fixed establishment from which business transactions effected' - Whether interpretation given to the concept of 'fixed establishment from which business transactions were effected' called into question, in situation where taxpayer having, in member state, wholly-owned subsidiary to supply person with services in respect of technical testing activity - Eighth Directive (EC) 79/1072, art 1 - Council Directive (EC) 2008/9, art 3.

The Case

European Union Value Added Tax. The Court of Justice of the European Union made a preliminary ruling concerning art 1 of the Eighth Directive 79-1072 (on the harmonisation of the laws of the member states relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the country) and art 3(a) of Council Directive (EC) 2008-9 (laying down detailed rules for the refund of value added tax) provided for in Council Directive (EC) 2006-112, to taxable persons not established in the Member State of refund but established in another member state.

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